Jurnal investment

Investment in S 1,060,000
Common Stock 360,000
Additional PiC 300,000
Cash 400,000
mencatat investasi pada PT S, 36.000 CS @10, MV 660.000, dan pembyaran tunai 400.000

Jurnal pencatatan beban

Investment expense 140,000
Additional paid - in capital 60,000
Cash 200,000
(Mencatat biaya tambahan penerbitan dan registasi $60.000 dan direct cost $140.000)

Cash 80,000
Inventories 200,000
other assets 40,000
plant assets net 560,000
goodwill 320,000 (investment cost-fair value )
current liabilities 60..000
other liabilities 80,000
investment in sis corporation 1,060,000

cek goodwill
Investmen in S 1,060,000
FV of Net Assets PT S 740,000
goodwill 320,000
 Lia AManda
Kartika Asih

PT Pan
Balance Sheet
1 January 2022

Cash 180,000 current liabilities 380,000

Inventories 440,000 other liabilities 240,000
other assets 100,000 CS 1,200,000
plant assets net 1,080,000 Additional PiC 240,000
goodwill 320,000 RE 60,000
Total Assets 2,120,000 Total Liabilities and 2,120,000
 Jurnal investment

Investment in San Corp 2,400,000

Capital Stock 600,000
Additional PiC 1,800,000

(Mencatat investasi pada PT San, 60.000 lbr saham dengan nilai pari $10, MV $40)

Jurnal pencatatan beban

Investment expense 100,000
Additional paid - in capital 60,000
Cash 160,000
(Mencatat biaya tambahan penerbitan dan registasi $60.000 dan direct cost $100.000)

Current Assets 400,000

Land 400,000
Building net 400,000
Equipment net 960,000
goodwill 480,000 (investment cost-fair value )
current liabilities 240,000
investment in san corporatio 2,400,000

cek goodwill
Investmen in S 2,400,000
FV of Net Assets PT S 1,920,000FV total assets 2,160
goodwill 480,000 Total liab 240
FV of PT S 1,920
Saskia Apriliani Dwi Putri
Rio aldiyansah
Azahra Nur Salsabila
Yaski Azzahrah

PT Pin
Balance Sheet
2 January 2011

Current Assets 760,000 current liabilities 440,000

Land 600,000 Capital Stock 2,600,000
Building net 1,600,000 Additional PiC 1,940,000
Equipment net 1,840,000 RE 300,000
goodwill 480,000
Total Assets 5,280,000 Total Liabilities and 5,280,000
 Jurnal investment

Investment in Sin Corporation 900,000

Common Stock 150,000
Additional PiC 750,000

(Mencatat investasi pada PT San, 15.000 lembar dengan nilai pari $10, MV $60 dalam kombinasi bisnis denga

Jurnal pencatatan beban

Investment expense 60,000
Additional paid - in capital 40,000
Cash 100,000
(Mencatat biaya tambahan penerbitan dan registasi $40.000 dan other costs $60.000)

Cash 20,000
Inventories 120,000
Other Current assets 200,000
Land 200,000
Plant and equipment-ne 700,000
Liabilities 100,000
Investmen in sin corp 900,000
Gain from bargain 240,000
1,240,000 1,240,000

cek goodwill/gain from bargain

Investmen in S 900,000
FV of Net Assets PT S 1,140,000
Gain from bargain -240,000
 Syifa Nurlita Rahma
Adinda Nur Febriyanti
Dafi Andriansyah M
Silva Ahya La Vasya

kombinasi bisnis dengan Sin Corp)

PT Par
Balance Sheet
2 January 2011

Cash 160,000 Liabilities 500,000

Inventories 220,000 Capital Stock 1,150,000
Other Current Assets 400,000 Additional PiC 1,110,000
Land 360,000 RE 380,000
Plant and Equipment-Net 2,000,000
Total Assets 3,140,000 Total Liabilities and 3,140,000
 Jurnal investment

Investment in Sin Corporation 1,500,000

Common Stock 250,000
Additional PiC 1,250,000

(Mencatat investasi pada PT San, 25.000 lembar dengan nilai pari $10, MV $60 dalam kombinasi bisn

Jurnal pencatatan beban

Investment expense 60,000
Additional paid - in capital 40,000
Cash 100,000
(Mencatat biaya tambahan penerbitan dan registasi $40.000 dan other costs $60.000)

Cash 20,000
Inventories 120,000
Other Current assets 200,000
Land 200,000
Plant and equipment-net 700,000
Goodwill 360,000
Liabilities 100,000
Investmen in sin corp 1,500,000

1,600,000 1,600,000

cek goodwill/gain from bargain

Investmen in S 1,500,000
FV of Net Assets PT S 1,140,000
Goodwill 360,000
MV $60 dalam kombinasi bisnis dengan Sin Corp)

PT Par
Balance Sheet
2 January 2011

sts $60.000) Cash 160,000 Liabilities

Inventories 220,000 Capital Stock
Other Current Assets 400,000 Additional PiC
Land 360,000 RE
Plant and Equipment-Net 2,000,000
Goodwill 360,000
Total Assets 3,500,000 Total Liabilities and OE
 500,000
1,250,000
1,610,000
140,000
3,500,000
 Jurnal investment

Investment in Sun Corporation 300,000

Cash 100,000
Note Payable 200,000

(Mencatat investasi pada Sun seharga 300.000, dibayar cash 100.000 dan sisanya wesel selama 5 ta

Cash 10,000
Receivables-net 20,000
Inventories 30,000
Land 100,000
Buildings-net 150,000
Equipment-net 150,000
Accounts Payable 30,000
 Other Liabilities 70,000
Investmen in sun corp 300,000
Gain from bargain 60,000
460,000 460,000

cek goodwill/gain from bargain

Investmen in S 300,000
FV of Net Assets PT S 360,000
Gain form bargain -60,000
n sisanya wesel selama 5 tahun dengan bunga 12% Oleh Pub Corp.)

PT Pub
Balance Sheet
01 January 2011

Cash 25,000 Accounts Payable

Receivables-net 60,000 Note Payable
Inventories 150,000 Other Liabilities
Land 145,000 Capital Stock
Buildings-net 350,000 Other PiC
Equipment-net 330,000 RE
Total Assets 1,060,000 Total Liabilities and OE
120,000
200,000
170,000
300,000
 100,000
170,000
1,060,000